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INDONESIA
EKONOMIA
Published by Universitas 17 Agustus 1945 Samarinda
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
Arjuna Subject : -
Articles 34 Documents
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Search results for , issue "Vol 4, No 2 (2015)" : 34 Documents clear
PENGARUH MOTIVASI KERJA DAN PELATIHAN TERHADAP KINERJA KARYAWAN PADA DINAS PEKERJAAN UMUM PROVINSI KALIMANTAN TIMUR Heriyanto, Hetty Fitriyani, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

The problem in this study is whether the motivation and training factors significantly influence the performance of Public Works Department Employee of East Kalimantan Province, while the purpose of this study was to determine the effect of work Motivation on Employee Performance and Training Department of Public Works East Kalimantan Province.Basic theory used is Human Resource Management by using multiple linear regression analysis with 84 samples.The results showed:1   F count> F table and significance 0.000 <α = 0.05, which means that together work motivation and training variables have a significant influence on the performance of employees of Public Works Department of East Kalimantan.2   Partially show work motivation variable (X1) has influence on the performance of employees sifnifikan Public Works Department East Kalimantan (Y) which is indicated by the results of the calculation of the value t> t table and significance 0.016 <0.05, which means that if the provision of work motivation improved the performance of the employee will increase as well thus the research hypothesis is accepted.3  Partially show training variables (X2) has influence on the performance of employees sifnifikan Public Works Department East Kalimantan (Y) which is indicated by the results of the calculation of the value t> t table and significance 0.000 <0.05. This suggests that if the training gets the attention it will encourage employee performance improvement thus the research hypothesis is accepted4  Furthermore, the partial indicates that that the value of work motivation variable t <t variables of training means training variable than the variable dominant influence work motivation on employee performance Public Works Department of East Kalimantan Province, thus the hypothesis that allegedly dominant factors influence employee motivation the Department of Public Works employee performance province of East Kalimantan, was rejected
ANALISIS PERENCANAAN AGREGAT PADA CV. SUMBER REZEKI DI SAMARINDA rina, rina rina
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

This study on the CV. Sumber Rezeki is one company whose main activity is the manufacture of tile . Tile that is used as one important component in the settlement , this time has been much needed by the consumer .            Plus the development of business - residential construction or real estate settlement which means activity is also increasing use of tile . Therefore CV. Sumber Rezeki always trying to improve its business in accordance with the pace and level of development today to meet market demand .            Based on the above , it can be a problem in this study is : " Is the aggregate planning strategies were applied to CV. Sumber Rezeki able to minimize the extra cost ? " .            The purpose of this study was to determine the aggregate planning and implementation to determine the application of the aggregate planning strategies on CV. Sumber Rezeki in Samarinda .            The analytical tool used in this research is a method of calculating the cost of a table is an additional source of sustenance CV and compare it with the basic concept of using the formula relevan.dan incremental cost ( Additional Cost ) = Cost + Labor Cost + Cost Lembuh Else.            Based on the research and analysis conducted turned out aggregate planning strategies were implemented, CV. Sumber Rezeki fortunes have not been able to minimize additional costs
ANALISIS PENGELOLAAN PERSEDIAAN PADA PT. DAUN BUAH KALTIM DI SAMARINDA Heriyanto, Petronela Hangin, Elfreda A. Lau,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

The aim of research to determine the amount of brown that must be provided by the company for the foreseeable future. Basic theory used in this study include the Inventory Accounting understanding, purpose and function of inventory and record keeping and inventory valuation method. The data used is secondary data obtained from the object of research is PT. Daun Buah Kaltim.Formulation of the problem Is supply management Chocolate / cocoa on PT. Daun Buah Kaltim in Samarinda has done optimally. Inventory Management put forward the hypothesis that Chocolate / cocoa on PT. Daun Buah Kaltim not optimal. The analysis tool models Economic Order Quantity (EOQ), with the following procedure : 1). Calculate the optimal amount of inventory 2). Calculating the cost of storage per year 3). Calculate the total cost per year 4). The method used here is a comparative (comparison) where an order made the company the number of orders with EOQ model.Based on the calculation of EOQ (Economic Order Quantity) shows that the optimal inventory that occurred as much as 13 228 kg for the costs once the booking is Rp 250,000, - the booking fee per year is Rp 1.385 million, - the frequency of booking as much as five times a year, the number of supply each time booking as many as 13 228 kg. For storage costs known based on the analysis conducted is Rp 1.38894 million, - a year. It is the result of multiplying the average frequency multiplied by the storage cost in the form of a percentage set by the company, in this case the company set at 0.5% of the value of the goods. Brown price per kg is USD. 42,000, - the number of reservations once known as 13 228 kg. The total cost of Rp 2.77494 million, - The number is the results is booking fee plus the cost of storage.Based on the results of the calculation of the company should make a reservation as much as five times a year that is now done as much as seven times the number of bookings as much as 13 228 kg once the booking is do now as much as 6,100 kg. Total inventories as much as 13 228 kg is optimal inventory with a total cost of Rp 2.77494 million. for a period of a good booking is for 52 days of work per one booking. From the research that the hypothesis Brown inventory management conducted by PT. Daun Buah Kaltim in Samarinda reveived not optimal.
ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA (DITINJAU DARI ASPEK KEUANGAN) Titin Ruliana, Mayosi Anggita, H. Eddy Soegiato K,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to determine the development of the Company's financial performance of City of Samarinda based on the Ministry of the Interior No. 47 of 1999 from the year 2011 to 2012. The analysis and hypothesis testing equipment used is quantitative method (the processing of data in the form of figures or numbers, which the results are compared with each other and found the final result). If the weight of financial performance PDAM Samarinda in 2012 higher than in 2011, the hypothesis is accepted and if the weight of financial performance PDAM Samarinda in 2012 was not higher than in 2011, the hypothesis is rejected. From the results of the study mentioned that the financial performance PDAM Samarinda in 2011 gained weight 26.25% and in 2012 gained the same weight is 26.25%. Then the hypothesis is rejected because of the weight of financial performance PDAM Samarinda in 2012 was not higher than in 2011.
ANALISIS PEMBAYARAN GAJI DAN UPAH TENAGA OPERATOR PADA PT. THIESS CONTRACTOR INDONESIADI SANGATTA , SUYATIN, RIA AGUSTINE , ELFREDA A.LAU
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The objective is to determine the payment of salaries of employees PT.Thiess operator Contractor Indonesia.Rumusan matter whether Amountpayment of salaries and wages of employees at PT. Thiess Contractor Indonesia in accordance with the regulations Sangatta East Kalimantan Governor No. 561 / K.806 / 2013.Basic theory of Human Resource Management outlines the Definition of Management and Human Resources, Interest, Wages, Analysing Wage Wages method, the basic assessment Wage and Wage measurement. Hypothesis: Is the amount of salaries and wages of employees PT.Thiess Contractor Indonesia paid in accordance with the decision Gunernur or based PP.Menkeu No. 162 / PMK.011 / 2012 and the amount of non-taxable income.Based on data analysis, the minimum wage of Rp. 1,956,535, - companies provide wages higher than the minimum wage of Rp. 2.000.000, - higher.It can be concluded that the imposition of a pay system based on hours worked by the employee obtained the greater number of hours of work, the higher the income the salary received by the employee PT.Thiess Contractor Indonesia
PENGARUH PELAYANAN TERHADAP KEPUASAN ANGGOATA KOPERASI SIMPAN PINJAM ETAM MANDIRI DI SAMARINDA rina, Sutanto Daniel
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this jurnal  is the effect of satisfaction of service to credit union members Koperasi Simpan Pinjam Etam Mandiri Samarinda.The results obtianed from the test last results obtained F 3.754 F Count>F Table 2.606.t test results obtained that the value of each variable,physical environment with 4,176 t count> t table  2,021,responsiveness to 0.902 t count< t table 2,021,reliability with -0,487 t count< t table 2,021,empathy with  -0.140 t count< t table 2,021,confidence with  0.101 t count< t table2,021 that not all variables of service quality significantly influence satisfaction of members of cooperatives.Among the five variables of service quality in the know that most influential variable is the variable physical environment,show that in the analysis of the results of the partial correlation coefficient 0.527 or 52,7%.
KEPUASAN INVESTOR DALAM PERDAGANGAN EMAS SISTEM ONLINE TRADING PADA PT.BEST PROFIT FUTURES SAMARINDA Rina Masithoh, Feri Robingatin, Theresia Militina,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui pengaruh tangible, responsiveness, reliability, empathy, dan assurance secara bersama atau simultan terhadap kepuasan investor perdagangan emas sistim online trading pada PT. Best Profit Futures di Samarinda, dan mengetahui pengaruh yang dominan dari tangible, responsiveness, reliability, empathy dan assurance terhadap kepuasan investor perdagangan emas sistim online trading pada PT. Best Profit Futures di Samarinda.Penelitian  akan  difokuskan  pada  tingkat  kepuasan  yang  diberikan  oleh  PT.Best  Profit  Futures  Samarinda  terhadap  para  investor. Populasi berjumlah 2.375 orang investor dan sampel 96 orang investor, dengan menggunakan teknik pengumpulan data dari Husin Umar (2006:146).Alat analisis yang digunakan adalah alat analisis statistik Regresi Linier Berganda, yaitu Uji Serentak (Uji F) dan Uji Parsial (Uji t).Analisis ini dapat dibantu dengan menggunakan perhitungan program komputer SPSS versi 16.0.Variabel-variabel pelayanan dengan indikator tangible (bukti fisik), responsiveness (daya tanggap), realibility (realibilitas), empathy (perhatian), dan assurance (jaminan) PT.Best Profit Futures Samarinda berpengaruh signifikan terhadap kepuasan nasabah/investor.Dari analisis dan pembahasan di atas dapat dilihat bahwa PT.Best Profit Futures Samarinda sudah sepenuhnya sesuai variabel pelayanan dengan indikator-indikator pelayanan berpengaruh signifikan terhadap kepuasan investor PT.Best Profit Futures Samarinda. Dengan demikian dapat disimpulkan bahwa hipotesis yang telah dikemukakan di bab terdahulu dapat diterima
PENENTUAN HARGA JUAL AMPLANG PADA ANISA AMPLANG DI SAMARINDA Elfreda Aplonia Lau, Zahrah Bibi. M, Lca. Robin Jhonathan,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this study was to determine the percentage increase in selling price per pack amplang set by Enterprises. Formulation of the problem in this study Is amplang pricing sell for Rp 10,000, - per set Ons Enterprises Anisa has a 17.5% gain. Basic theory of management accounting is used, the hypothesis in this study that the percentage increase in the selling price set by Anisa Enterprises using mark-up wisdom greater than 17.5%Based on the results of the analysis and discussion:Cost of Production amplang with regard to the cost elements of the cost of production Raw material costs, Costs Direct Labor and Factory Overhead and General & Marketing costs resulting calculation of Cost of Production per day of Rp. 1,697,358, -.Cost of Production for 1 ounce size is Rp. 1,697,358, - 220 packs divided by Rp. 7715, -Price Mark-Up in theory = Rp. 7715 + (Rp. 7,715, - x 17.5%) = Rp. 9065, - Price Mark-Up according to calculations greater than 10,000, - according to calculations by the company or by 29.6% of the cost of production.The hypothesis put forward earlier that allegedly setting the selling price set by the Business amplang Anisa already give a greater profit margin of 17.5% accepted on the grounds that the selling price set Anisa Enterprises is Rp. 10,000, - above the cost of production and the price mark-up is 29.6% of the cost of production amplang, while the results of calculations using the selling price Mark-Up 17.5% obtained Mark-Up selling price of Rp. 9065, -. This means that dikenakkan Mark-Up by Anisa Enterprises in the sale price amplangnya benefit greater than 17.5%.
PENGARUH TABUNGAN TERHADAP PENINGKATAN DANAPIHAK KETIGA (DPK) BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR PADA TAHUN 2010 – 2012 , Mardiana, Yandi Juliandi , ELFREDA A.LAU
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Now that the basic problem in this paper is whether there is influence between savings consist of savings simpeda, al amin savings, savings freshman and my savings to fund third parties on BPD Kaltim from 2010 until 2012, and the variables which influence the dominant of third-party funds.The first hypothesis is the hypothesis that the variables are used to explain the existence of third-party funds BPD Kaltim, hypotheses second, third, fourth and fifth variables simpeda savings, savings al amin, saving my freshman and saving significant effect on third party funds BPD Kaltim period 2010 - 2012 , where the variable savings freshman has a more dominant influence of third-party funds BPD Kaltim period 2010-2012.This study aims to find out whether the model is used to explain the existence of third party funds in BPD Kaltim, the variables consist of variables simpeda savings, savings al amin, savings freshman and my savings are significantly influential on third party funds BPD Kaltim period 2010 - 2012, and to know which variables are most influential to gain greater BPD Kaltim.Analysis tools used in this study are multiple linear regression analysis, assisted by using SPSS statistical software.Basic theory used in this study is Accounting, Financial Management, Financial Institutions, Banks, Financial Statement, Definition and Types of Sources of Funds Bank.But when do the research can be concluded that the model used to predict the existence of third-party funds savings BPD Kaltim and tend to move up from year to year and still give a great contribution to the third-party funds BPD Kaltim.
ANALISIS KELAYAKAN FINANSIAL BUDIDAYA JAMUR TIRAM PUTIH DI SAMARINDA Robin ,Titin, PATKU ROHMAN
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aimed to analyze the costs, revenues cultivation of oyster mushroom, acceptance of the cost (R/C ratio), return on costs (B C ratio), the calculation of relevant costs, Break Event Point (BEP) and capital budgeting (Payback Period , Return On Investmen, Net Present Value) to look at the feasibility of oyster mushroom cultivation in Samarinda.Based on the survey results revealed huge investment costs incurred by using LPG fuel is greater than the cost of the investment using wood fuel in the sterilization process with the difference in cost of USD 1,550,000, operating costs using LPG fuel is greater than the operating costs with fuel timber with a difference of USD 825 833, income using wood fuel is more profitable compared to revenues with LPG fuel with a difference of USD 51 666, the profit in one period using wood fuel is more profitable compared with a profit with LPG fuel with a difference of USD 877 499, R/C ratio and B/C ratio of white oyster mushroom business in Samarinda can already be said to be feasible because of the value of R/C ratio> 1 and the B/C ratio> 0 and BEP stating the business is profitable and beneficial

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